Of course you can link and/or store mp3 to your database.
I have an music index database (29000 records) with in every record (of course!) a unique number. I a second database I store te mp3 files itself (non-image field). The unique number in that database is the connection to the index database. The mp3 files database can quick become very large. No problem on it self, but, backup became too slow. So I split the mp3 files database to (now) 30 several databases (max 1000 files/records).
Buttons in the index database launch a macro which plays the connected file. Another button/macro writes the selected mp3's to a card/usb stick for playing in the car. If card or usb stick is lost, no problem. The originals are stored in the database. No more separate mp3 files, big trees with too much files.
Of course, if you want to keep your files/trees: into a field you simply can enter a filename: -> file:d:\folder\mp3files.mp3. Click on such a link, and it plays. In that case only an index database is enough.